FEDERAL · 26 U.S.C. · Chapter 76
Provisions of special application to transferees
Current through Pub. L. 119-102
Provisions of special application to transferees
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26 U.S.C. § 7465 (Provisions of special application to transferees) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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History
(Aug. 16, 1954, ch. 736, 68A Stat. 888, §7463; renumbered §7464, Pub. L. 91–172, title IX, §957(a), Dec. 30, 1969, 83 Stat. 733; renumbered §7465, Pub. L. 96–589, §6(c)(1), Dec. 24, 1980, 94 Stat. 3407.)
Editorial Notes
(1) For rules of burden of proof in transferee proceedings, see section 6902(a).
(2) For authority of Tax Court to prescribe rules by which a transferee of property of a taxpayer shall be entitled to examine books, records and other evidence, see section 6902(b).
(2) For authority of Tax Court to prescribe rules by which a transferee of property of a taxpayer shall be entitled to examine books, records and other evidence, see section 6902(b).